**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**








**FORM
      10-K**








**[X]
      ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
      OF
      1934**





For
      the
      fiscal year ended December 31, 2005


or





**[ 
       ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND
      EXCHANGE ACT OF 1934**





For
      the
      transition period from ________to _______





Commission
      file number 333-120922-03





**Wachovia
      Commercial Mortgage Securities, Inc.**


(Exact
      name of registrant as specified in its charter)





North
                Carolina
            
            56-1643598(State
                or other jurisdiction of
              incorporation
                or organization)
            
            (I.R.S.
                Employer
              Identification
                No.)





301
      South College Street, Charlotte, North Carolina 28288-0166


(Address
      of principal executive offices)





Registrant’s
      telephone number, including area code: 704-374-6161





Securities
      registered pursuant to Section 12(b) of the Act: None





Securities
      registered pursuant to Section 12(g) of the Act: None





Indicate
      by check mark if the registrant is a well-known seasoned issuer, as defined
      in
      Rule 405 of the Securities Act.





oYes
            
            xNo





Indicate
      by check mark if the registrant is not required to file pursuant to Section
      13
      or Section 15(d) of the Act.





oYes
            
            xNo





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days.





xYes
            
            oNo





Indicate
      by check mark if disclosure of delinquent filers pursuant to Item 405 of
      Regulation S K (~229.405 of this chapter) is not contained herein, and will
      not
      be contained, to the best of registrant’s knowledge, in definitive proxy or
      information statements incorporated by reference in Part III of this Form 10-K
      or any amendment to this Form 10-K.





Not
      Applicable





Indicate
      by check mark whether the registrant is a
      large accelerated filer, an accelerated filer, or a non-accelerated filer.
      See
      definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of
      the Exchange Act (Check one):





Large
                accelerated filero
            
            
            Accelerated
                filero
            
            
            Non-accelerated
                filerx








Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Act).





oYes
            
            xNo








State
      the
      aggregate market value of the voting and non voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      last sold, or the average bid and asked price of such common equity, as of
      the
      last business day of the registrant’s most recently completed second fiscal
      quarter.





Not
      Applicable








DOCUMENTS
      INCORPORATED BY REFERENCE





Not
      Applicable








**PART
      I**





**Item
      1. Business.**





Not
      applicable.





**Item
      1A. Risk Factors.**





Not
      applicable.





**Item
      1B. Unresolved Staff Comments.**





None.





**Item
      2. Properties.**





Information
      with respect to the servicing of the mortgage loans and mortgaged properties
      is
      provided by reference to the Annual Independent Accountants Report attached
      as
      Exhibit 99.1 and to the Annual Statement of Compliance attached as Exhibit
      99.3.





**Item
      3. Legal Proceedings.**





The
      registrant knows of no material pending legal proceedings involving the trust
      created under the Pooling and Servicing Agreement for the Wachovia Bank
      Commercial Mortgage Trust, Commercial Mortgage Pass-Through Certificates, Series
      2005-C18 (the “Trust”), the Trustee, the Master Servicer or the registrant with
      respect to the Trust other than routine litigation incidental to the duties
      of
      the respective parties.





**Item
      4. Submission of Matters to a Vote of Security Holders.**





None.








**PART
      II**





**Item
      5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer
      Purchases of Equity Securities.**





Currently,
      there is no established trading market for the Certificates known to the
      Registrant.




Records
      provided to the Trust by the DTC and the Trustee indicate that as to December
      31, 2005, the total number of holders of records for the Series of Certificates
      is 84


**Item
      6. Selected Financial Data.**





Not
      applicable.





**Item
      7. Management’s Discussion and Analysis of Financial Condition and Results of
      Operation.**





Not
      applicable.





**Item
      7A. Quantitative and Qualitative Disclosures About Market
      Risk.**





Not
      applicable.





**Item
      8. Financial Statements and Supplementary Data.**





Not
      applicable.





**Item
      9. Changes in and Disagreements With Accountants on Accounting and Financial
      Disclosure.**





None.





**Item
      9A. Controls and Procedures.**





Not
      applicable.





**Item
      9B. Other Information.**





None.








**PART
      III**





**Item
      10. Directors and Executive Officers of the Registrant.**





Not
      applicable.





**Item
      11. Executive Compensation.**





Not
      applicable.





**Item
      12. Security Ownership of Certain Beneficial Owners and Management and Related
      Stockholder Matters.**





The
      current Controlling Class in Class P.  The Controlling Class Representative
      is Hyperion Capital Management, Inc.





**Item
      13. Certain Relationships and Related Transactions.**





Not
      applicable.





**Item
      14. Principal Accounting Fees and Services.**





Not
      applicable.








**PART
      IV**








**Item
      15. Exhibits, Financial Statement Schedules.**





(a)


(1)
      Not Applicable


(2)
      Not Applicable


(3)
      The exhibits required to be filed by Registrant pursuant to Item 601
      of Regulation S-K are listed in the Exhibit Index below:





**EXHIBIT
      INDEX**


**Exhibit
                Number**
            **Description**31
            Sarbanes-Oxley
                Certification99.1(a)
            Annual
                Independent Accountants’ Report, Wachovia Bank, National Association, as
                Master Servicer and as master servicer under the Wachovia Bank Commercial
                Mortgage Trust, Commercial Mortgage Pass-Through Certificates, Series
                2005-C17 for the One & Two International Place whole loan and the 450
                West 33rd Street whole loan.99.1(b)
            Annual
                Independent Accountants’ Report, GMAC Commercial Mortgage Corporation, as
                Special Servicer99.1(c)
            Annual
                Independent Accountants' Report, Allied Capital Corporation, as special
                servicer under the Wachovia Bank Commercial Mortgage Trust, Commercial
                Mortgage Pass-Through Certificates, Series 2005-C17 for the One & Two
                International Place whole loan and the 450 West 33rd Street whole
                loan.99.1(d)
            Annual
              Independent Accountants' Report, CWCapital Asset Management LLC, as
              successor special servicer under the Wachovia Bank Commercial Mortgage
              Trust, Commercial Mortgage Pass-Through Certificates, Series 2005-C17
              for
              the One & Two International Place whole loan and the 450 West 33rd
              Street whole loan.99.2(a)
            Report
                of Management, Wachovia Bank, National Association, as Master Servicer
                and
                as master servicer under the Wachovia Bank Commercial Mortgage Trust,
                Commercial Mortgage Pass-Through Certificates, Series 2005-C17 for
                the One
                & Two International Place whole loan and the 450 West 33rd Street
                whole loan.99.2(b)
            Report
                of Management, GMAC Commercial Mortgage Corporation, as Special
                Servicer99.2(c)
            Report
              of Management, Allied Capital Corporation, as special servicer under
              the
              Wachovia Bank Commercial Mortgage Trust, Commercial Mortgage Pass-Through
              Certificates, Series 2005-C17 for the One & Two International Place
              whole loan and the 450 West 33rd Street whole loan.99.2(d)
            Report
              of Management, CWCapital Asset Management LLC, as successor special
              servicer under the Wachovia Bank Commercial Mortgage Trust, Commercial
              Mortgage Pass-Through Certificates, Series 2005-C17 for the One & Two
              International Place whole loan and the 450 West 33rd Street whole
              loan.99.3(a)
            Annual
                Statement of Compliance, Wachovia Bank, National Association, as
                Master
                Servicer99.3(b)
            Annual
                Statement of Compliance, GMAC Commercial Mortgage Corporation,
                as Special Servicer99.3(c)
            Annual
              Statement of Compliance, Allied Capital Corporation, as special servicer
              under the Wachovia Bank Commercial Mortgage Trust, Commercial Mortgage
              Pass-Through Certificates, Series 2005-C17 for the One & Two
              International Place whole loan and the 450 West 33rd Street whole
              loan.99.3(d)
            Annual
              Statement of Compliance, CWCapital Asset Management LLC, as successor
              special servicer under the Wachovia Bank Commercial Mortgage Trust,
              Commercial Mortgage Pass-Through Certificates, Series 2005-C17 for
              the One
              & Two International Place whole loan and the 450 West 33rd Street
              whole loan.99.3(e)
            Annual
              Statement of Compliance, Wachovia Bank, National Association, as master
              servicer under the Wachovia Bank Commercial Mortgage Trust, Commercial
              Mortgage Pass-Through Certificates, Series 2005-C17 for the One & Two
              International Place whole loan and the 450 West 33rd Street whole
              loan.99.4
            Annual
              aggregate principal and interest distributions to Certificateholders
              as of
              December 31, 2005


(b)
        See
        subparagraph (a)(3) above.
  (c)
        Not
        applicable.








**SIGNATURES**





Pursuant
      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
      1934, the registrant has duly caused this report to be signed on its behalf
      by
      the undersigned, thereunto duly authorized.





Wachovia
      Commercial Mortgage Securities, Inc.


(Registrant)





By:
      /s/ Charles L. Culbreth


Charles
      L. Culbreth


Managing
      Director





Date:
      March 29, 2006